Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
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The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
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